Allocable area defined as net area available for allocation shapes industrial park infrastructure and unit eligibility.

Definitions for the Industrial Park Scheme, 2002 designate the Income-tax Act as the governing statute and define key spatial and infrastructure terms. Allocable area means the net floor or land area available for allocation, excluding built-up space used for common facilities. Common facilities and infrastructure development encompass shared roads, water supply, sewerage, common effluent treatment, telecom networks, and power generation and distribution, with air-conditioning included where provided commercially. The Scheme also defines empowered committee, form, undertaking and unit for administrative and tax purposes.

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